My understanding is that you have to be operating a trade or business to claim expenses on 1099-Misc. This from the IRS website:
"If you pay independent contractors, you may have to file Form 1099-MISC, Miscellaneous Income, to report payments for services performed for your trade or business. If the following four conditions are met, you must generally report a payment as nonemployee compensation.
You made the payment to someone who is not your employee; You made the payment for services in the course of your trade or business (including government agencies and nonprofit organizations); You made the payment to an individual, partnership, estate, or in some cases, a corporation; and You made payments to the payee of at least $600 during the year"
"If you pay independent contractors, you may have to file Form 1099-MISC, Miscellaneous Income, to report payments for services performed for your trade or business. If the following four conditions are met, you must generally report a payment as nonemployee compensation.
You made the payment to someone who is not your employee;
You made the payment for services in the course of your trade or business (including government agencies and nonprofit organizations);
You made the payment to an individual, partnership, estate, or in some cases, a corporation; and
You made payments to the payee of at least $600 during the year"